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Offshore Gambling Bill

The point of consumption tax has already been established in other member states for the purposes of licensing and advertising activities. That is a separate point from the levy, which is the purpose of clause 4. As I said at some length, the tax issue should rightly be separated out from this Bill. I understand that the Treasury has already consulted on the tax situation in 2012. It is for the Treasury to come forward with tax proposals.

I do not wish to mislead my hon. Friend and the House, so I merely say that the purpose of clauses 1, 2 and 3 is purely to establish the point of consumption for the purposes of obtaining a licence, being a licensed operator, having a commercial deal, and advertising the activity, all of which are deemed under the Bill to take place in the United Kingdom. There is common ground between what the Government are proposing and what my hon. Friend the Member for West Suffolk (Matthew Hancock) and I are proposing. Clause 4, on which the debate and the Bill hang, would extend the levy in the way that I set out.